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Dwelling House Relief. This is a relief, from inheritance tax (CAT) that applies to a dwelling house. A dwellinghouse is defined as a building or part of a building which is used as a dwelling.The dwelling house relief applies only to the part of the building used as a dwelling and includes grounds up to one acre.The relief is a full relief from inheritance tax, if the relief applies. dwellinghouse is defined as a building or part of a building which is used as a dwelling. The dwelling house relief applies only to the part of the building used as a dwelling and includes grounds up to one acre.
1 The recipient must not, at the date of the gift/inheritance, be beneficially entitled to any other dwelling-house or to any interest in any other dwelling-house. 2  The Revenue's view is that a dwelling-house means a building or part of a building being used or which is suitable for use as a dwelling.he exemption will not be withdrawn where a breach of the condition referred to at e) above is as a result of the recipient requiring long term medical care in a hospital, nursing home or convalescent home or as a result of a condition being imposed by an employer on a recipient to reside elsewhere.